Under Treasury Circular 230, which of the following correctly represents the requirements related to the communication of fee information from a tax practitioner to a taxpayer?
A. It must be communicated as an estimate before the engagement begins, with the understanding that the actual amount of the fee will not be determined until the engagement ends.
B. It may be communicated only through the confidential engagement letter between the tax practitioner and the taxpayer.
C. It may not be communicated by television, radio, or hand-delivered flyers.
D. It may be communicated in a number of ways, including in professional lists, telephone directories, mailings, and electronic mail.
Answer: D